COSMETIC SHEET AND COSMETIC PLATE

The present invention provides a decorative sheet on which fire does not easily spread even when the decorative sheet is laminated on a base having low thermal conductivity， and a decorative plate that includes the decorative sheet laminated on a base. The present invention provides a decorative sheet for laminating on a base having a thermal conductivity of less than 0.1 W/(m·K) on a side to which the decorative sheet is bonded， wherein (1) the decorative sheet comprises non-halogen-based thermoplastic resin-containing layers， (2) at least one of the non-halogen-based thermoplastic resin-containing layers is a layer containing a non-halogen-based flame retardant， (3) the total thickness (??m) of the non-halogen-based thermoplastic resin-containing layers is referred to as x， and the percentage (mass%) of the total mass of the non-halogen-based flame retardant in the non-halogen-based thermoplastic resin-containing layers in 100 mass% of the total mass of the non-halogen-based thermoplastic resin-containing layers is referred to as y， and x and y satisfy the following equation (I)， y≥0.00008x2+0.016x??2.51 (4) the content of the non-halogen-based flame retardant in each of the layers containing a non-halogen-based flame retardant is 8 mass% or more.